2 Eagleson's Gym Inc. started 2021 with the following shares outstanding: 3,000, $3.00, non-cumulative preferred shares 4,000 common shares The company earned $245,600 during 2021 and had the following share transactions: Apr 1st Aug 31 Required: Issued 2,000 common shares for equipment valued at $15,000 Repurchased 900 common shares at $15/share a) Calculate Earnings Per Share for Eagleson's Gym Inc. for 2021. (show all your work for full marks) (4 marks) b) Assuming all other company information is similar, if Hardy's Fitness Ltd. had earnings per share of $38.75 for 2021, which company's common shares would you chose to invest in if you had to pick one: Eagleson's Gym Inc. or Hardy's Fitness Ltd.? (1 marks)